Judgment_paragraph 32 · Dual Prod SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca - Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate (C-412/21)

32That being said, it is appropriate to note that those suspension measures are part of the arrangement for the movement of products subject to excise duty under a suspension arrangement, established by Directive 2008/118, in which warehousekeepers play a central role (see, in that regard, judgment of 2 June 2016, Kapnoviomichania Karelia, C‑81/15, EU:C:2016:398, paragraph 31). It is apparent from the order for reference that those measures are intended to apply only to economic operators who hold an authorisation to operate as a tax warehouse for products subject to excise duty, within the meaning of Articles 15 and 16 of that directive, temporarily depriving them of the benefits arising from such authorisation.